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Council Tax > What is a Dwelling? > The start point

The full definition of a dwelling is found in Section 3 of the Local Government Finance Act 1992.

Broadly speaking, a dwelling is a separate unit of living accommodation, together with any garden, yard, garage or other outbuildings, attached to it, all occupied by the same person(s) and within the same area of land.

A property can appear in the Council Tax Valuation List and a non-domestic rating list if it is used for both domestic and business purposes.

 

 

 

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